Retire in Denmark with a Danish spouse: the 2026 family reunification requirements (and why an annuity is not the answer)
Written by Hans Goldstein, licensed insurance agent · CA 4273294Short answer: Danish family reunification sets no income figure for a single sponsor or a couple: instead the spouse in Denmark posts a bank guarantee of DKK 61,709.34 (2026, about $9,270), must be self-supporting with none of the listed public benefits in the last 3 years, both spouses must normally be 24, and housing and integration conditions apply. Because there is no income test, a lifetime annuity does not help you qualify, and Denmark has no wealth tax either. I'd rather tell you that than sell you something you don't need.
Free guide: Moving abroad on a fixed income
Income rules and taxes by country: Norway, Switzerland, Sweden, Italy, Spain, Malta and more, plus how a lifetime annuity fits.
Most of what I write about moving abroad is about meeting an income test, because that is where a lifetime annuity solves a real problem. Denmark is the exception, and it belongs in this series precisely because it is different. If you want to retire in Denmark from the US alongside a Danish spouse or partner, here is what actually matters in 2026.
Denmark family reunification requirements 2026
| Requirement | Detail |
|---|---|
| Financial collateral (bank guarantee) | DKK 61,709.34 (2026); DKK 59,052 in 2025, DKK 57,000 in 2024. Reduced as the applicant passes Danish tests (DKK 12,341.87 off for A1, DKK 6,170.93 each for A2 and the final Danish test), to a floor of DKK 37,025.61 |
| No public benefits | The sponsor must not have received benefits under the Active Social Policy Act (aktivloven) in the last 3 years |
| Age | Both spouses normally 24 or older |
| Housing | Housing that meets the size and quality conditions |
| Integration | Several integration conditions (4 of 6) apply |
| Danish citizens | No exemption from the core conditions. Danish and Nordic sponsors are spared only the extra rule that a sponsor must have held permanent residence for 3 years |
| Fee and processing | DKK 8,490 fee; expected maximum processing time 10 months (New to Denmark) |
There is no figure such as Norway's NOK 436,957 or Sweden's SEK 13,408 that your income must reach. The test is about self-support and staying off benefits, documented through the guarantee and your history.
Single or married: how much income you need
USD at DKK 6.66 per dollar (Norges Bank cross rates, 2 October 2026).
| Situation | What Denmark asks for | About USD |
|---|---|---|
| Couple (Danish sponsor and American spouse) | No income figure; bank guarantee DKK 61,709.34 | $9,270 |
| Single American, no Danish partner | Not covered by this route; this page covers spouses and partners only | n/a |
| Children | Separate rules; see New to Denmark | n/a |
Who must meet it: the spouse living in Denmark. New to Denmark puts both the guarantee and the self-support condition on the sponsor; the American applicant’s income is not the test.
Why a lifetime annuity is not the answer here
In Norway, Italy or Spain, a single premium immediate annuity (SPIA) converts savings into the kind of lifetime income the authorities count. Denmark has nothing to convert into: the collateral is a fixed bank guarantee, and the other conditions are about age, housing, integration and benefits history. Buying an annuity will not change any of them.
What helps instead: arrange the bank guarantee early, keep the sponsor clear of the listed benefits for three years before applying, line up housing, and work through the integration conditions with the official checklist.
In the same boat? Let’s run your numbers
See roughly what a lifetime annuity would cost to close your income gap, then get my personal read by email. I can help while you still live in the US.
Estimates use the September 9, 2026 ImmediateAnnuities.com payout survey (life only) and a 15% cushion. Illustrative, not a quote.
When the sponsor is not the breadwinner
Often the Danish spouse is the sponsor while the American spouse holds the retirement accounts and Social Security. In Denmark that matters less than elsewhere, because the conditions are a guarantee and a clean benefits history, not an income level. The guarantee is set aside by the spouse in Denmark; if the American spouse supplies the money, confirm with SIRI (New to Denmark) how they want it documented. An annuity owned by the sponsor would not satisfy any Danish condition, so it does not solve Denmark.
US gift note (general information, confirm with a tax adviser): if you, the American spouse, pay the premium for an annuity your spouse owns, that is a gift. Gifts between two US-citizen spouses are unlimited. Gifts to a spouse who is not a US citizen get no unlimited marital deduction: for 2026 the first $194,000 a year is excluded (Rev. Proc. 2025-32). Above that you file Form 709 and use part of your lifetime exemption; in most cases no gift tax is actually due.
Example: a 62-year-old American moving to Denmark
| Household | What it takes for the permit | Annuity premium needed for the permit |
|---|---|---|
| American man, 62, joining his Danish wife | Her DKK 61,709.34 guarantee (about $9,270), the DKK 8,490 fee, housing, integration | $0 |
| American woman, 62, joining her Danish husband | The same | $0 |
| Single American, 62 | Not covered by the spouse route | |
If you still want income you cannot outlive, the September 9, 2026 ImmediateAnnuities.com survey shows life-only averages at 62 of $603 a month per $100,000 for a man and $582 for a woman (illustrative, not a quote). Social Security can also start at 62. That is a retirement-planning choice, not a permit requirement.
Does Denmark have a wealth tax?
No. Denmark has no general wealth tax, so there is no wealth-tax reason to convert savings. It does have a property value tax on homes (below).
How the annuity is taxed: Denmark and the US
Not a permit question in Denmark, but if you buy a lifetime annuity for your own planning, here is how the two tax systems meet.
| Item | Rule |
|---|---|
| US annuity (treaty Art. 18(3), 1999 treaty) | Taxable only in the country of residence (Denmark). The saving clause (Article 1(4)) lets the US keep taxing its citizens, and Article 23(2) sets out the relief for a US citizen living in Denmark |
| IRA and 401(k) (treaty Art. 18(1)(a)) | Pension distributions are taxable only in the country where the plan is established, so US plans are taxed only by the US, for any Danish resident |
| US Social Security (treaty Art. 18(2)) | Taxable only in the US, also for US citizens |
| How Denmark taxes a US annuity locally | An annuity bought abroad with after-tax money falls under the Pension Taxation Act § 53 A: the payments are, as a starting point, not taxed in Denmark, while the yearly return on the contract is taxed as capital income (not the PAL tax). You document that no deduction was taken (form “Erklæring L”). Whether a specific US contract counts as life insurance under this rule, and how the return on an immediate annuity is measured, is not settled; a binding ruling (bindende svar) from the Danish Tax Agency settles it |
| Wealth tax | None |
| Property value tax (2024 reform) | 0.51% up to the threshold (DKK 9.2 million at the 2024 level, DKK 9,007,000 for 2026) and 1.4% above, on 80% of the assessed value |
| Exit tax | Applies to shares worth DKK 100,000 or more for people fully or partly taxable in Denmark at least 7 of the last 10 years; deferral on a move to the US requires security |
| Totalization agreement | In force since 1 October 2008 |
US side. As a US citizen you stay taxable on worldwide income wherever you live. A US single premium immediate annuity bought with after-tax savings is taxed under IRC 72: an exclusion ratio makes part of each payment a non-taxable return of your premium until the premium is recovered. If you bought it with IRA money, every payment is taxable. The foreign earned income exclusion does not cover annuities (IRC 911(b)(1)(B)(i)). Foreign tax on the payments can be credited on Form 1116, through the treaty’s relief article where there is one. Since January 1, 2026, a US citizen with a foreign residence address cannot opt out of federal withholding, even if payments go to a US account (IRC 3405(e)(13), Treas. Reg. 31.3405(e)-1). Withholding is a prepayment, not extra tax. An annuity from a US insurer is not reported on FBAR or Form 8938, and it is not a PFIC.
Net result. If the § 53 A treatment applies, Denmark leaves the payments alone and taxes only the contract’s yearly return, so the US tax on the taxable part of each payment is usually the binding one. That makes a US annuity roughly tax-neutral in Denmark, but get the binding ruling before you rely on it. One useful detail for couples: IRA and 401(k) withdrawals by a Danish resident are taxable only in the US under Article 18(1)(a).
Other Danish rules
- Dual citizenship: allowed since 1 September 2015. A 2025 law (LOV 410/2025) gives the ministry a say in retention cases, so check current rules for children born abroad.
- Elderly parents: rarely approved; only in exceptional cases under the right to family life (Article 8 of the European Convention on Human Rights).
When an annuity might still make sense
Not for the permit. But if you are retiring on savings and want income you cannot outlive, a lifetime annuity bought while you are still a US resident can be part of a retirement plan, just as it would be in the US. Get a Danish tax view first, because whether a given US contract fits § 53 A is not settled. If you are weighing Denmark against Norway, Sweden or another country where an income test applies, the comparison changes, and that is where I can help with numbers.
Frequently asked questions
Related reading
- Moving abroad on a fixed income (hub)
- Sweden försörjningskrav 2026
- Norway UDI income requirement 2026
- How European countries tax a US annuity
- Wealth tax countries and annuities
Sources
- New to Denmark: Spouse or cohabiting partner
- New to Denmark: Other family member
- Ejendomsskatteloven LOV 678/2023 (property value tax)
- LOV 410 of 29/04/2025 (citizenship)
- US-Denmark income tax treaty (IRS)
- US-Denmark treaty technical explanation (IRS)
- Den juridiske vejledning C.A.10.4.2.3.4: PBL section 53 A (foreign after-tax schemes)
- Skat: tax on pension from abroad
- Skat: rates and thresholds 2026
- Aktieavancebeskatningsloven section 38 (exit tax on shares)
- Norges Bank exchange rates (USD, SEK, DKK against NOK)
- IRS Rev. Proc. 2025-32: 2026 annual exclusion for gifts to a non-citizen spouse
Goldstein & Co. LLC dba Goldstein Insurance Services · Hans Goldstein, licensed insurance agent, CA lic. #4273294 · NPN 20602398 · 213-414-2808 · hans@hansgoldstein.com
Education, not tax, legal or immigration advice. Rules, thresholds and exchange rates change; confirm with the consulate or immigration authority and a local tax adviser before you act, and get answers in writing. Hans Goldstein is a licensed insurance agent (CA 4273294) and can only offer annuities to residents of states where he is licensed. Annuity payments are guaranteed by the issuing insurer’s claims-paying ability, not by any government. Payout figures are illustrations from a published survey, not quotes. Immediate annuities are generally irrevocable.